AVALIAÇÃO DA CAFEICULTURA PELA ABORDAGEM DO CUSTEIO VARIÁVEL EM PROPRIEDADES NAS PRINCIPAIS REGIÕES PRODUTORAS DO BRASIL Assessment of coffee sector by the variable costing approach in properties of the main production regions of Brazil

This study aims to estimate the operational costs of production as well as the margin of real and potential contribution of the coffee sector in towns of Minas Gerais, Parana, Espirito Santo, and Sao Paulo states, the main coffee production regions of Brazil. Besides, it also sought to check the impact point of balance of such activity in which the total operational costs are equal to the total revenue. The data were collected in the following towns: Tres Pontas, Santa Rita do Sapucai, Patrocinio and Manhumirim in Minas Gerais state; Jaguare and Iuna, Espirito Santo state; Altinopolis, Sao Paulo state, and Ribeirao do Pinhal, Parana state. Regarding the contribution margin, the results demonstrate that the potential production is greatly increased. The increase in the breakeven (bags per hectare) due to the increase of operational costs to achieve the potential productivity is offset by a significant increase in the number of bags produced, which consistently reduces the total cost per bag. It can be concluded that the coffee sector has gained with the increased productivity.